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    <title>2005 (10) TMI 166 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai, upheld the decision of the Commissioner (Appeals) in a dispute over the valuation of excisable goods. The Tribunal ruled that the discounts claimed were admissible as trade discounts and that the department failed to prove that these discounts were not passed on to customers. The Tribunal found that the discounts claimed were approved by the Department and that there was no need for the respondents to re-establish the passing on of discounts for goods removed from regional depots. The Revenue&#039;s appeal was rejected, affirming the lower authority&#039;s decision.</description>
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    <pubDate>Fri, 28 Oct 2005 00:00:00 +0530</pubDate>
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      <title>2005 (10) TMI 166 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=54779</link>
      <description>The Appellate Tribunal CESTAT, Mumbai, upheld the decision of the Commissioner (Appeals) in a dispute over the valuation of excisable goods. The Tribunal ruled that the discounts claimed were admissible as trade discounts and that the department failed to prove that these discounts were not passed on to customers. The Tribunal found that the discounts claimed were approved by the Department and that there was no need for the respondents to re-establish the passing on of discounts for goods removed from regional depots. The Revenue&#039;s appeal was rejected, affirming the lower authority&#039;s decision.</description>
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      <pubDate>Fri, 28 Oct 2005 00:00:00 +0530</pubDate>
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